2015 (1) TMI 839

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..... nthil Nathan, Dy. Comm. (DR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. 632 (Gr.VB)/2011 (JNCH)/IMP 549 dated 24/11/2011 passed by Commissioner of Customs (Appeals), Mumbai-II. Vide the impugned order, the learned lower appellate authority has held that Imaging Plate, IP Cassettes and FCR Capsula imported by the appellant, M/s. Fujifilm India Pvt. .....

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..... dated 01/03/2002. In the said order it was further held that FCR Capsula X merits classification under CTH 90229090/90221490 and is not eligible for the benefit of aforesaid exemption. It is, therefore, prayed that benefit of Notification No. 21/2002-Cus dated 01/03/2002 be extended to Imaging Plates and IP cassette and duty demand to this extent be set aside. 3. The learned Deputy Commissioner ( .....

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..... ed through the scanner, the scanning laser beam causes the electrons to relax to lower energy levels, emitting light that is detected by a photo-multiplier tube, which is clocked at a specific resolution or pixel capture frequency, this signal then being converted to an electronic signal and significantly amplified. The electronic signal is then quantized via an ADC to discrete (digital) values fo .....

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..... l photographic plates and film in the flat, sensitized, unexposed, of any material fall under CTH 3701. The benefit of exemption under Notification No. 21/2002-Cum dated 01/03/2002 would still be available as serial no. 357B covers accessories of goods required for medical, surgical, dental or veterinary use, falling under Chapter 90 or any other chapter. An accessory by its very nature is somethi .....

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..... igible for the exemption under the aforesaid notification. 5. In sum, we hold that IP Cassette and Imaging Plates would be eligible for the benefit of Notification No. 21/20029-Cus dated 01/03/2002 under Serial No. 357B (ii); FCR Capsula will not be eligible for the aforesaid exemption. Thus the appeal is partly allowed in the above terms. (Pronounced in Court on 29.10.2014)
Case laws, Decis .....

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